Do the work like the second picture

*10.7X From the following list of balances, prepare a trial balance as at 31 December 2017 for Ms Anita Hall. $ Plant and machinery Motor vehicles Premises Wages Purchases Sales Rent received Telephone, printing and stationery Accounts payable Accounts receivable Bank overdraft Capital Drawings General expenses Lighting and heating Motor expenses 21,450 26,000 80,000 42,840 119.856 179.744 3,360 3,600 27,200 30,440 2,216 131,250 10,680 3,584 2,960 2,360 Dr 2017 May 31 Sales $ 2017 1,200 May 5 Cr $ Balance c/d 180 May 10 May 12 May 22 Cash T. Moore Cash C. Howe 590 210 220 1,200 1,200 1.200 Jun 1 Balance b/a Cr Dr 2017 $ 150 Balance c/d May 23 May 25 T. Moore C. Howe Returns Inwards $ 2017 140 May 31 10 150 150 150 Jun 1 Balance b/d Dr 2017 Returns Outwards $ 2017 120 May 6 Cr $ 40 80 May 31 Balance c/d T. Worrall K. Young May 28 120 120 Jun 1 Balance b/d 120 Dr 2017 May 21 May 31 Cr $ 3,250 Balance c/d Bank A.B. Ltd Machinery $ 2017 550 May 31 2,700 3,250 3,250 3,250 Jun 1 Balance b/d